CLA-2-64:OT:RR:NC:N4:447
Ms. DeeDee DeSmet
Adidas
5055 N. Greeley Avenue
Portland, OR 97217
RE: The tariff classification of footwear from China
Dear Ms. DeSmet:
In your letter dated June 11, 2013 you requested a tariff classification ruling for two “athletic” shoes.
The submitted half-pair sample identified as article 5127 “Water Tennie Mid,” is a men’s lace-up “tennis” shoe with a rubber or plastics outer sole and a predominately rubber or plastics upper that covers the ankle. The shoe is lightweight with a flexible sole which overlaps the upper by the requisite ¼ of an inch, thereby constituting a foxing-like band. It features a hook and loop closure strap at the top line. You provided an F.O.B. value over $12/pair.
The applicable subheading for the men’s tennis shoe, article 5127 “Water Tennie Mid” will be 6402.91.9005, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear with outer soles and uppers of rubber or plastics: other footwear: covering the ankle: other: other: footwear not designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather; valued over $12.00/pair: tennis shoes, basketball shoes, training shoes and the like. The rate of duty will be 20% ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
In reference to the submitted sample identified as article 5129, “Water Tennie Low,” we cannot issue a classification ruling at this time. Although you state in your letter that the two component material upper is predominately rubber or plastics, it is difficult to discern which material predominates as having the greatest external surface area without a percentage measurement of each component material. Please provide a component material breakdown “by percentage” of the upper.
If you decide to resubmit your request for the classification of this shoe, you may do so providing the requested information and by mailing your request along with the sample to U.S. Customs and Border Protection, Customs Information Exchange, 10th Floor, One Penn Plaza, New York, NY 10119, attn: Binding Rulings Section.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Stacey Kalkines at (646) 733-3042.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division